Magenta Floral Arrangements has a December 31, 2020 year end. They use a periodic inventory system and the following are account balances for December 31, 2020 (not in good form). All adjustments have been made except for the inventory dosing entry and the retained earnings closing entry. Dr Cr Accounts Payable 1.250 Accounts receivable 7,005 Accumulated Depreciation - Equipment 4,580 Bank Loan Payable 12,000 Cash 35,350 Depreciation Expense 1,525 Equipment 33,560 Freight in 3,650 Income Tax Expense 7,890 Income Taxes Payable 1,890 Inventory 5,545 Other Operating Expenses 9,570 Owner's Equity 10,000 Prepaid Items 7.925 Purchase Returns and Allowances 4,470 Purchases 92,550 Rent 24,000 Retained Earnings 22,645 Salaries & Benefits 56,035 Salaries Payable 2,560 Sales 228.775 Sales Returns and 3,565 Allowances If the inventory count December 31, 2020 was 5,680, please produce a classified Statement of Financial Position for Magenta Floral Arrangements